India in Singapore — Tax Sources
Income tax, residency rules, filing obligations, double taxation for India nationals in Singapore — sourced from official government domains.
Key facts at a glance
- •Partnership Allocation Template requires: 10 partners (IRAS)
- •Update Partnership Contact Details processing takes 1 day (IRAS)
- •Partnership Income Tax Return processing takes 6 months (IRAS)
- •Eis Cash Payout Application processing takes 3 months (IRAS)
- •The minimum threshold for Tax Refunds Via Telegraphic Transfer is 100 SGD (IRAS)
- •The minimum threshold for Tax Refunds is 15 SGD (IRAS)
Extracted from 305 official pages across 1 government source. Auto-updated daily.
Official Sources
- IRAS305 pages
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Key Policy Facts
Data points extracted from official government pages. Updated automatically.
Iras Voluntary Disclosure Programme
- Extended Grace Period For Gst Non Acap
- 2 years
- Extended Grace Period For Gst Acap
- 3 years
- Extended Grace Period For Corporate Tax
- 2 years
- Reduced Penalty Rate For Wilful Intent
- 200 %
- Maximum Penalty Rate For Tax Evasion
- 400 %
- Maximum Fine
- 50000 SGD
- Maximum Jail Time
- 7 years
- Stamp Duty Penalty Rate
- 5 %
- Withholding Tax Penalty Rate
- 5 %
- Gst Penalty Rate
- 5 %
- Penalty Rate After Grace Period
- 5 %
- Grace Period
- 1 year
- Waiver Penalties Acap Renewal
- 1 year
- Waiver Penalties Acap First Conduct
- 0 SGD
- Extended Grace Period Tgf Gst Acap
- 3 years
- Extended Grace Period Tgf Corporate Tax
- 2 years
- Reduced Penalty Rate Wilful Intent
- 200 %
- Maximum Penalty
- 50,000 SGD
- Penalty Rate Stamp Duty
- 5 %
- Penalty Rate Withholding Tax
- 5 %
- Penalty Rate Gst
- 5 %
- Penalty Rate
- 5 %
- Grace Period
- 1 year
A one-time extended grace period of 2 years for errors voluntarily disclosed by the company within 2 years from the date of IRAS’ approval of the company’s TGF application.
A one-time extended grace period of 3 years for errors voluntarily disclosed by the company within 2 years from the date of IRAS’ approval of the company’s TGF application.
A one-time extended grace period of 2 years for errors voluntarily disclosed by the company within 2 years from the date of IRAS’ approval of the company’s TGF application.
your offences may be compounded at a reduced penalty rate of 200% in lieu of prosecution.
Those found guilty may be jailed up to 7 years and/or fined up to $50,000, and penalised up to 400% of tax undercharged.
Those found guilty may be jailed up to 7 years and/or fined up to $50,000, and penalised up to 400% of tax undercharged.
Those found guilty may be jailed up to 7 years and/or fined up to $50,000, and penalised up to 400% of tax undercharged.
Reduced penalty of: 5% per annum computed on a daily basis on the additional stamp duty payable.
Flat 5% of the outstanding withholding tax.
Flat 5% of the GST undercharged.
Reduced penalty of: 5% of the income tax undercharged or of the amount of cash payout exceeding entitlement obtained, for each year (after the grace period) the error was late in being rectified
Disclose errors within the 1-year grace period to avoid penalties
For ACAP renewal, a waiver of penalties for errors voluntarily disclosed within 1 year from the statutory filing deadline of the last GST return of the ACAP renewal review year.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
For first conduct of ACAP, a one-time waiver of all penalties for non-fraudulent errors voluntarily disclosed.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
A one-time extended grace period of 3 years for errors voluntarily disclosed by the company within 2 years from the date of IRAS’ approval of the company’s TGF application.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
A one-time extended grace period of 2 years for errors voluntarily disclosed by the company within 2 years from the date of IRAS’ approval of the company’s TGF application.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
your offences may be compounded at a reduced penalty rate of 200% in lieu of prosecution.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Those found guilty may be jailed up to 7 years and/or fined up to $50,000, and penalised up to 400% of tax undercharged.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Reduced penalty of: 5% per annum computed on a daily basis on the additional stamp duty payable.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Flat 5% of the outstanding withholding tax.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Flat 5% of the GST undercharged.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Reduced penalty of: 5% of the income tax undercharged or of the amount of cash payout exceeding entitlement obtained, for each year (after the grace period) the error was late in being rectified
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Disclose errors within the 1-year grace period to avoid penalties
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Partnership Allocation Template
- Submission Requirement
- 10 partners
For partnerships with more than 10 partners, you are required to submit Partnership Allocation Template (XLSX, 81KB) with effect from YA 2027.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Mytax Mail
- Total File Size Limit
- 50 MB
- File Size Limit
- 10 MB
- Response Time
- 5 working days
You can attach up to 25 files with a total file size not exceeding 50 MB.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Maximum file size: 10 MB per file.
Source: IRAS — Tax - View EIS Cash Payout Application Status
We will respond to you within 5 working days.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Update Partnership Contact Details
- Processing Time
- 1 day
- Submission Time
- 5 minutes
All changes will be updated immediately except the change of address, which will be processed by the next day.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Submission 5 minutes
Source: IRAS — Tax - View EIS Cash Payout Application Status
Partnership Income Tax Return
- Processing Time
- 6 months
- Submission Time
- 10 minutes
Most partnerships should receive the Notice of Allocation from Apr to Sep each year.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Submission 10 minutes
Source: IRAS — Tax - View EIS Cash Payout Application Status
Eis Cash Payout Application Status
- Status View Time
- 1 day
The EIS cash payout application status will be available for viewing on the next day after the date of submission of the EIS Cash Payout application.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Eis Cash Payout Application
- Application Submission Time
- 15 minutes
- Processing Time
- 3 months
Submission 15 minutes
Source: IRAS — Tax - View EIS Cash Payout Application Status
Most applications will be processed within 3 months.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Tax Refunds Via Telegraphic Transfer
- Minimum Threshold
- 100 SGD
For tax refunds below SGD100, they will not be processed but will be retained in your tax account to offset future tax liabilities.
Source: IRAS — Tax - Refunds
Tax Refunds
- Minimum Threshold
- 15 SGD
You will not be given automatic tax refunds when your tax credit is less than $15.
Source: IRAS — Tax - Refunds
Telegraphic Transfer
- Processing Time
- 21 days
If you sign up for PayNow after the tax credit arises, you will receive the refunds in about 21 days from the date you signed up.
Source: IRAS — Tax - Refunds
Automatic Tax Refunds
- Processing Time
- 30 days
IRAS will automatically refund tax credits and pay interest on credits that were not refunded within 30 days from the date the tax credit arises.
Source: IRAS — Tax - Refunds
Common Reporting Standard (crs)
- Reportable Jurisdictions List Publication Date
- 2 February 2026
- Previous Xml Schema Version
- Version 2.0
- Xml Schema Version Effective Date
- 1 January 2027
- Exchange Start Date Amended Crs
- 2028
- Filing Deadline
- 31 May
- Registration Deadline
- 31 March
- Implementation Start Date
- September 2018
List of Reportable Jurisdictions (PDF, 330KB) for 2025 CRS reporting published: Reporting SGFIs are to submit 2025 CRS information by 31 May 2026.
Prior to 1 January 2027, RSGFIs must continue to prepare the CRS Return in accordance with the OECD’s CRS XML Schema Version 2.0.
IRAS will adopt the CRS XML Schema Version 3.0 released by OECD with effect from 1 January 2027.
Singapore is expected to commence exchanges under the Amended CRS in 2028.
CRS Filing – File annual returns or nil returns to IRAS by 31 May
CRS Registration – Register as a Reporting SGFI by 31 March
Singapore has committed to implement the CRS and has been exchanging financial account information with partner jurisdictions since September 2018.
Withholding Tax (wht)
- Filing And Payment Due Date Example Royalty
- 15 Aug 2025 days
- Filing And Payment Due Date Example
- 15 May 2025 days
The royalty payment was made to the non-resident on 15 Jul 2025. 30 Jun 2025 (based on date of accrual) 15 Aug 2025.
The payer received the invoice on 30 Apr 2025 and paid the non-resident on 19 May 2025. 26 Mar 2025 (based on invoice date) 15 May 2025.
Director's Fee
- Amount
- 50000 USD
The director’s fee of $50,000 for the period from 01 Jan 2024 to 31 Dec 2024, was voted and approved in the company's Annual General Meeting (AGM) on 2 Jul 2025.
Certificate Of Residence (cor)
- Due Date To Submit Preceding Years
- 3 months
- Due Date To Submit
- 31 Mar days
Within 3 months from the date of WHT submission if the claim is for preceding calendar years.
Due date to submit COR 31 Mar of the following year if the claim is for the current year.
Data last updated: 7 Aug 2026
Topics Covered
IRAS
Tax - Employers · Not ordinarily resident scheme · Tax obligations for foreigners · Tax - Apply Extension of Time to File · Tax - Tax Residency of a Company · Tax - Exemptions of Income for Non-Resident Public Entertainers · Tax - Making Amendment After Filing · Tax - How to Pay Withholding Tax · Tax - Individual Income Tax Season · Tax - View EIS Cash Payout Application Status · Tax - Overview of Taxes · Tax - Special Tax Schemes · Tax - Tax Obligations by Industry, Trade or Profession · Housing - Buying HDB Flats · Tax - FATCA Overview and Latest Developments · Housing - Apply House and/or Unit Number · GST registration · Tax - Corporate Income Tax Rate Rebates and Exemption Schemes · Tax - Understanding the Tax Treatment · Tax - Claiming Refunds for Property Holding Entities · Tax - Estate Duty · Tax - Double Tax Deduction for Internationalisation · Tax - Claiming Foreign Tax Credit · Corporate tax rates · Tax - Retirement · Tax - Starting a New Business · Tax - COVID-19 Impact · Tax - Remuneration of Non-Resident Director · Tax - Payments to Non-Resident Professional · Tax - Property Tax Compliance · Tax - Current GST Rates · Tax - Transfer Pricing · Tax - Non-Resident Professional vs Employee · Tax - Non-Resident Mediator Tax Treatment · Tax - Voluntary Disclosure for Reduced Penalties · Tax - Corporate Income Tax · Tax - Basics of Individual Income Tax · Tax - Tax Residency and Tax Rates · Tax - Scenario-Based FAQs for Working in Singapore and Abroad · Tax - CPF Relief for Self-Employed · Housing - Property Buyers · Tax - Stamp Duty for Property · Tax - Basics of Stamp Duty for Property · Housing - Paying Stamp Duty · Tax - International Tax · Tax - Withdrawal from Supplementary Retirement Scheme (SRS) Account · Tax - Tax Obligations for SRS Withdrawal · Tax - Calculating Withholding Tax · Tax - Tax Clearance · Tax - Appeal Penalty Waiver · Tax - Taxes in Singapore · Tax - Apply/Manage GIRO Plan (Self-Employed) · Housing - Apply House and/or Unit Number · Tax - Filing GST · Tax - Managing MyTax Portal Account · Tax - Special GST Registration · Tax - Travellers Bringing Goods · Tax - Automatic Exchange of Information · Tax - Tourist Refund Scheme · Tax - Country by Country Reporting · Tax clearance for foreigners · Tax - Tax Acts · Tax - Basics of Withholding Tax · Tax - Tax Evasion or Fraud · Tax - Tax Obligations of Partnerships · Tax - CPF Relief for Platform Workers · Tax - Reporting Tax Evasion (Self-Employed) · Healthcare - MediShield Life · Tax - Property Tax Information Submission · Tax - Bodies of Persons · Tax - Reporting Tax Evasion · Tax - Am I a Platform Worker? · Tax - Calculating My Business Income · Tax - Business Expenses and Deductions · Tax - Information to Share with Employees · Tax - Voluntary Disclosure of Errors for Reduced Penalties · Tax - Stamp Duty Appeals and Refunds · Tax - Paying Stamp Duty · Tax - Apply for EIS Cash Payout · Tax clearance for foreign employees · Tax - File Partnership Income Tax Return · Tax - Voluntary Disclosure of Errors for Reduced Penalties (Employees) · Tax - Information for HDB Flat Owners · Tax - Consequences of Non-Compliance for Self-Employed · Tax - Automatic Exchange of Information · Tax - Avoidance of Double Taxation Agreement · Tax - International Tax Treaties · Tax - Withholding Tax Overview · Tax - Self-Employed Persons · Tax - Income Records Submission · Healthcare - CareShield Life · Tax - Jobs Growth Incentive · Tax - COVID-19 Support Measures · Tax - Keeping Proper Records and Accounts · Tax - Pay Taxes · Tax - Digital Services for Employers · Tax - Self-Employed Amend Tax Bill · Housing - View Property Summary · Tax - My Situation · Tax - Basic Information for Account Holders of Financial Institutions · Tax - Retrenchment Exercise · Tax - Tax on SRS Withdrawals · Tax - View Tax Clearance Records · Housing - Stamping Sale and Purchase (for Sellers) · Tax - Withholding Tax Filing Due Dates · Tax - Withholding Tax · Tax - Stamp Duty for Shares · Tax - International Tax Agreements · Tax - Multilateral Convention to Prevent Base Erosion · Tax - Submit Property Tax Information · Housing - Apply for Land Remission · Tax - Refunds · Tax - Double Taxation Agreement · Tax - Employers Wage Credit Scheme · Tax - Self-Employed Update Contact Preferences · Tax - Employers Progressive Wage Credit Scheme · Tax - Property Tax Payment · Tax - Renting Out Property · Housing - Stamping Exemptions/Remissions · Tax - Late Payment and Non-Payment of Taxes · Tax - Individual Income Tax · Tax - Tax Obligations for Non-Resident Professional · Tax - Property Tax Calculator · Tax - Giro Plan for Property Owners · Tax - Selling or Disposing Property Holding Entities · Tax - Tax Agents · Housing - Buying Private Residential Properties · Tax - Stamp Duty for Property · Tax - Property Owners · Housing - Buying Vacant Land or Development Sites · Tax - Basics of Stamp Duty for Property Holding Entities · Tax - Guide to Completing GST Registration Form · Tax - Consequences of Non-Compliance · Housing - Renting a Property · Housing - Owner Occupier Tax Rates · Housing - Buying Other Types of Properties · Housing - Stamping Sale and Purchase (for Buyers) · Tax - View Property Tax Notices (Individuals) · Tax - Individual Income Tax · Housing - Stamping Lease Tenancy · Housing - Stamp Duty · Tax - Difficulties in Paying Tax · Tax - Withholding Tax Rates · Tax - Filing Employee Earnings · Tax - CRS Compliance · Tax - Tax Obligations of Non-Resident Public Entertainer · Tax - GST Overview · Tax - Self-Employed Tax Information · Tax - SingPass for Foreign Users · Tax - Am I a Self-Employed Person? · Tax - Appeal Penalty Waiver · Tax - Paying Taxes or Claiming Refunds · Tax - Apply for Refund · Tax - Applying for Exemption from GST Registration · Tax - Double Taxation Agreement · Tax - Check Employment Income Status · Tax - e-Tax Guides · Tax - Paying Stamp Duty on Shares · Tax - Withholding Tax Reporting Compliance · Tax obligations for new arrivals · Tax - Consumers Importing Goods · Tax - Automatic Exchange of Information · Tax - Tax Framework for VCC · Tax - MyTax Mail · Tax - Non-Resident Professional Tax Treatment · Tax - What is Taxable and What is Not · Tax - FATCA Overview · Tax - Common Errors in Withholding Tax · Tax - Tax Reliefs, Rebates, and Deductions · Tax - Employees Tax Reliefs, Rebates, and Deductions · Tax - Angel Investors Tax Deduction Scheme · Tax - Self-Employed and Partnerships · Tax - Tax Obligations of Platform Workers · Tax - GST Registration and Deregistration · Tax - Property Tax · Tax - Payments to Non-Resident Director · Tax - Stamp Duty · Tax - Double Taxation Agreement · Tax - Not Ordinarily Resident (NOR) Scheme · Tax - Payments to Non-Resident Public Entertainer · Tax - Buying or Acquiring Property · Tax - Selling or Disposing Property · Tax - Audit Letter · Tax - Filing Income Tax Return · Housing - Getting It Right · Tax - Treatment of Income for Non-Resident Public Entertainers · Tax - Individual Income Tax Payments · Tax - Multilateral Convention on Administrative Assistance · Tax - Managing MyTax Portal Account · Tax - Senior Employment Credit · Tax - Getting Estate Duty Clearance · Tax - Non-Resident Arbitrator Tax Treatment · Tax - Receive Tax Bill, Pay Tax, Check Refunds · Tax - Employees · Tax - Calculators · Tax - Tax Clearance · Tax - Corporate Income Tax Basics · Tax - Corporate Income Tax · Tax - Voluntary Disclosure of Errors for Reduced Penalties (Self-Employed) · Tax - Transfer Pricing Guidelines · Tax - Late Payment or Non-Payment of Corporate Income Tax · Housing - Stamping Mortgage · Tax - Apply for Payment Plan · Tax - Mutual Agreement Procedure · Tax - Non-Resident Director Tax Refund · Tax - Employees Tax Residency and Tax Rates · Tax - Tax Refund for Resident Director · Tax - Tax Obligations of Self-Employed Persons · Tax - How to Pay Estate Duty · Tax - Property Owners GIRO Plan · Tax - Withholding Tax · Tax - Payments to Non-Resident Company · Tax - Tax Refund for Resident Professional · Tax - Tax Refund for Resident Public Entertainer · Tax - CPF Cash Top-Up Relief · Property Tax - Property Tax at a Glance · Tax - Payments to Non-Resident Companies · Tax - FAQs · Tax - Property Tax Balance · Tax - Automatic Exchange of Information · Tax - File Income Tax Return · Tax - Understanding Your Tax Bill · Tax - SkillsFuture Enterprise Credit · Tax - SRS Contributions and Tax Relief · Tax - Applying for GST Registration · Property Tax - Property Tax Rates · Tax - Non-Resident Public Entertainer Tax Treatment · Tax - Withholding Tax Calculations for Non-Resident Public Entertainers · Tax - Understanding Tax Filing and Payment · Tax - Property Tax Notices · Tax - What is Taxable and What is Not · Tax - Individual Income Tax Basics · Tax - Newborn Tax Considerations · Tax - Common Reporting Standard (CRS) · Tax - Exemptions of Income for Non-Resident Public Entertainers · Tax - Latest Updates · Tax - Apply Extension of Time to File · Tax - Tax Residency and Tax Rates · Tax - Withholding Tax on SRS · Tax - SRS Contributions · Tax - Getting Stamp Duty Right · Tax - Withholding Tax Filing · Tax - View Individual Tax Notices · News - Scam Advisory · Tax - Advance Pricing Arrangements · Tax - Due Dates · Tax - Personal Income Tax Situations · Tax - Uplifting Employment Credit · Tax - Employment Credit Eligibility · Tax - Individual Income Tax Filing · Tax - Retrenchment · Tax - FATCA Filing · Tax - Common Reporting Standard (CRS) · News - Tax Policy Announcements · Tax - Stamp Duty for Property Holding Entities · Tax - Responsibilities of GST Registered Business · Tax - GST Invoicing and Record Keeping · Tax - GST E-Filing Process · Tax - Difficulties in Paying Tax · Tax - Tax Clearance · Tax - Corporate Income Tax Basics · Tax - Auto-Inclusion Scheme · Tax - How to File Withholding Tax · Tax - Basic Information for Account Holders of Financial Institutions · Tax - Family Member Passed Away · Tax - Singapore Tax System · Tax - Uplifting Employment Credit · Tax - View GIRO Plan · Tax - Exchange of Information Arrangements · Property Tax - Annual Value · Tax - International Compliance Assurance Programme · Tax for non-residents · Individual income tax rates · Tax - Withholding Tax Calculations for Non-Resident Public Entertainers · Tax - CRS Filing · Tax - Budget Announcements · Tax - Understanding Income Tax Filing · Tax - Tax Obligations for Non-Resident Director · Tax - Understanding Income Tax Filing for Employees · Tax - Employers Information · Tax - FATCA Registration and Deregistration · Housing - Property Owners · Tax - FAQs for Working in Singapore and Abroad · Tax - Submit Employment Income Records · Tax - CRS Registration and Deregistration · Tax - FATCA Compliance · Tax - Claim of Relief under DTA · Tax - Apply for EIS Cash Payout · Tax - Pay Taxes · Tax - Consequences of Non-Compliance for Employees · Tax - Goods and Services Tax (GST) · Tax - Basics of GST · Tax - View Transfer Parenthood Tax Rebate (PTR) · Tax - Pay Taxes · Tax - View Individual Tax Notices (Self-Employed) · Tax - Tax Rates · Tax - Trust and Estates · Tax - Dispute Prevention and Resolution · Tax - Tax Treaties and Non-Resident Professionals · Tax - Payments · Tax - Forms · Tax - International Tax Agreements · Tax - Pay Stamp Duty · Tax - Withholding Tax Payments · Tax - Receiving Tax Bill, Paying Tax, and Checking Refunds
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Official sources for India in Singapore